LAGROLAB: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LAGROLAB
Largest movements
- Receivables within one year +€55,718
up €55,718 (+164.6%), from €33,855 to €89,573
of which Other amounts receivable: +€48,658
- Cash -€26,415
down €26,415 (-15.3%), from €172,402 to €145,987
mainly Receivables within one year (-€55,718) and Investment in fixed assets (net) (-€8,797)
- Reserves +€21,000
up €21,000 (+5.6%), from €377,454 to €398,454
of which Distributable reserves: +€21,000
- Trade debts +€12,449
up €12,449 (+103.2%), from €12,062 to €24,511
- Gross operating margin +€5,624
up €5,624 (+16.8%), from €33,574 to €39,198
- Taxes +€1,932
up €1,932 (+19.5%), from €9,897 to €11,829
- Financial income +€1,503
up €1,503 (+88.6%), from €1,697 to €3,200
- Depreciation +€1,351
up €1,351 (+20.7%), from €6,524 to €7,875
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €829,696 | €863,419 | +€33,723 | +4.1% |
| Fixed assets | 21/28 | €623,439 | €624,361 | +€922 | +0.1% |
| Tangible fixed assets | 22/27 | €623,439 | €624,361 | +€922 | +0.1% |
| Land and buildings | 22 | €614,573 | €615,045 | +€472 | +0.1% |
| Plant, machinery and equipment | 23 | €8,866 | €6,759 | -€2,107 | -23.8% |
| Furniture and vehicles | 24 | - | €2,558 | +€2,558 | |
| Current assets | 29/58 | €206,257 | €239,058 | +€32,801 | +15.9% |
| Amounts receivable within one year | 40/41 | €33,855 | €89,573 | +€55,718 | +164.6% |
| Trade receivables | 40 | €0 | €7,060 | +€7,060 | |
| Other amounts receivable | 41 | €33,855 | €82,513 | +€48,658 | +143.7% |
| Cash at bank and in hand | 54/58 | €172,402 | €145,987 | -€26,415 | -15.3% |
| Deferred charges and accrued income | 490/1 | - | €3,498 | +€3,498 | |
| Total equity and liabilities | 10/49 | €829,696 | €863,419 | +€33,723 | +4.1% |
| Equity | 10/15 | €799,209 | €820,793 | +€21,584 | +2.7% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €377,454 | €398,454 | +€21,000 | +5.6% |
| Non-distributable reserves | 130/1 | €20,454 | €20,454 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,454 | €20,454 | = | 0.0% |
| Distributable reserves | 133 | €357,000 | €378,000 | +€21,000 | +5.9% |
| Profit (loss) carried forward | 14 | €421,755 | €422,339 | +€584 | +0.1% |
| Amounts payable | 17/49 | €30,487 | €42,626 | +€12,139 | +39.8% |
| Amounts payable within one year | 42/48 | €30,487 | €42,626 | +€12,139 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €16,725 | €12,463 | -€4,262 | -25.5% |
| Trade debts | 44 | €12,062 | €24,511 | +€12,449 | +103.2% |
| Suppliers | 440/4 | €12,062 | €24,511 | +€12,449 | +103.2% |
| Taxes, remuneration and social security | 45 | €1,700 | €5,652 | +€3,952 | +232.5% |
| Taxes | 450/3 | €1,700 | €5,652 | +€3,952 | +232.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,524 | €7,875 | +€1,351 | +20.7% |
| Other operating charges | 640/8 | €669 | €680 | +€11 | +1.6% |
| Gross operating margin | 9900 | €33,574 | €39,198 | +€5,624 | +16.8% |
| Operating profit (loss) | 9901 | €26,381 | €30,643 | +€4,262 | +16.2% |
| Financial income | 75/76B | €1,697 | €3,200 | +€1,503 | +88.6% |
| Recurring financial income | 75 | €1,697 | €3,200 | +€1,503 | +88.6% |
| Financial charges | 65/66B | €460 | €430 | -€31 | -6.7% |
| Recurring financial charges | 65 | €460 | €430 | -€31 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €27,617 | €33,413 | +€5,796 | +21.0% |
| Income taxes | 67/77 | €9,897 | €11,829 | +€1,932 | +19.5% |
| Profit (loss) for the period | 9904 | €17,720 | €21,584 | +€3,864 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,720 | €21,584 | +€3,864 | +21.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.